Miranda Peñaloza
Miranda Peñaloza

Contact

miranda.penaloza@perezllorca.com
T: +51 1 610 4747
Av. José Larco 1301, Miraflores
15074 Lima


Profile

Miranda Peñaloza focuses her professional practice on tax legal advisory services, with particular emphasis on advising local and foreign companies on corporate tax planning, M&A transactions, cross-border transactions, corporate reorganizations, and financing structures. She also advises individuals on the proper determination of their tax obligations and the effective estate and wealth planning of their investments.

Studies:

  • Lawyer, Pontificia Universidad Católica del Perú (2024).

Her working languages are Spanish and English.

Experience

Miranda Peñaloza joined the Firm in 2026 as an associate in the Tax practice. She has more than seven years of experience advising local and international companies in the financial, construction and real estate, and agribusiness sectors, as well as private equity fund managers and investment holding entities, on tax matters. She has been actively involved in foreign investment transactions, highly complex acquisitions and transfers of shares and businesses, cross-border transactions, corporate reorganizations, and financing structures. To provide clients with comprehensive advice, she has carried out complex analyses on the application of anti-avoidance rules and indirect share transfer rules across different jurisdictions. She also has solid experience in the application of special tax regimes and tax incentives.
She likewise has extensive experience assisting companies across various sectors in tax audit proceedings before the Tax Administration and in non-contentious proceedings, obtaining favorable outcomes. She has achieved favorable results in significant cases involving claims for the refund of unduly paid taxes and invested-capital certification proceedings for foreign companies.
Her practice also includes ongoing advice to individuals on the accurate determination of their tax obligations, the review of their tax residency status, the tax planning of their investments in Peru and abroad, and succession planning.
She previously served as Manager in the Tax Consulting practice at Deloitte & Touche Peru and PricewaterhouseCoopers Peru.

Academic and Publishing Collaborations

She has served as a teaching assistant for the following courses:

  • General Tax Law, Pontificia Universidad Católica del Perú.
  • Ethics and Professional Responsibility, Pontificia Universidad Católica del Perú.
  • Legal Argumentation, Pontificia Universidad Católica del Perú.
  • Legal Clinic on Disability and Human Rights, Pontificia Universidad Católica del Perú.

She has been a speaker at various specialized forums on tax matters and has authored articles on tax law and on the rights of persons with disabilities.

Professional Organisations

  • Peruvian Institute of Tax Law (IPDT).
  • International Fiscal Association (IFA).
  • Lima Bar Association (CAL).
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Associate

Miranda Peñaloza

Team

Lawyers

Practices and Sectors
Position
Office

Associate Miranda Peñaloza

Offices

Lima

Office

Lima

Contact

miranda.penaloza@perezllorca.com
T: +51 1 610 4747
Av. José Larco 1301, Miraflores
15074 Lima


Profile

Miranda Peñaloza focuses her professional practice on tax legal advisory services, with particular emphasis on advising local and foreign companies on corporate tax planning, M&A transactions, cross-border transactions, corporate reorganizations, and financing structures. She also advises individuals on the proper determination of their tax obligations and the effective estate and wealth planning of their investments.

Studies:

  • Lawyer, Pontificia Universidad Católica del Perú (2024).

Her working languages are Spanish and English.

Experience

Miranda Peñaloza joined the Firm in 2026 as an associate in the Tax practice. She has more than seven years of experience advising local and international companies in the financial, construction and real estate, and agribusiness sectors, as well as private equity fund managers and investment holding entities, on tax matters. She has been actively involved in foreign investment transactions, highly complex acquisitions and transfers of shares and businesses, cross-border transactions, corporate reorganizations, and financing structures. To provide clients with comprehensive advice, she has carried out complex analyses on the application of anti-avoidance rules and indirect share transfer rules across different jurisdictions. She also has solid experience in the application of special tax regimes and tax incentives.
She likewise has extensive experience assisting companies across various sectors in tax audit proceedings before the Tax Administration and in non-contentious proceedings, obtaining favorable outcomes. She has achieved favorable results in significant cases involving claims for the refund of unduly paid taxes and invested-capital certification proceedings for foreign companies.
Her practice also includes ongoing advice to individuals on the accurate determination of their tax obligations, the review of their tax residency status, the tax planning of their investments in Peru and abroad, and succession planning.
She previously served as Manager in the Tax Consulting practice at Deloitte & Touche Peru and PricewaterhouseCoopers Peru.

Academic and Publishing Collaborations

She has served as a teaching assistant for the following courses:

  • General Tax Law, Pontificia Universidad Católica del Perú.
  • Ethics and Professional Responsibility, Pontificia Universidad Católica del Perú.
  • Legal Argumentation, Pontificia Universidad Católica del Perú.
  • Legal Clinic on Disability and Human Rights, Pontificia Universidad Católica del Perú.

She has been a speaker at various specialized forums on tax matters and has authored articles on tax law and on the rights of persons with disabilities.

Professional Organisations

  • Peruvian Institute of Tax Law (IPDT).
  • International Fiscal Association (IFA).
  • Lima Bar Association (CAL).

Office

Lima

Contact

miranda.penaloza@perezllorca.com
T: +51 1 610 4747

Av. José Larco 1301, Miraflores
15074 Lima